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Income Tax Act 2007
Part 4
Chapter 2

Restriction on sideways relief for specific trades Restriction on sideways relief for specific trades

United Kingdom

80Ring fence income
81Dealings in commodity futures
82Exploitation of films

Restriction on sideways relief for specific trades

Legislation: Income Tax Act 2007
Citation: 2007 c. 3, restriction on sideways relief for specific trades
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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